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Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) … School District District officials properly accounted for and appropriately used extraclassroom activity ECA funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Lincoln - Town Clerk (2023M-31)
… and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, and money …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Mexico – Financial Management (2023M-170)
… complete report – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) … realistic budgets and managed fund balance. Key Findings The Board did not adopt realistic budgets or manage fund … more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170East Aurora Union Free School District - Procurement (2023M-125)
… Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and … Determine whether the East Aurora Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentCorning City School District – Claims Auditing (2023M-105)
… $28,555 did not include a conference request pre-approval form or other supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mScarsdale Union Free School District – Overtime (2022M-105)
… services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime … of overtime charges. Adopt policies and procedures with clear guidelines for overtime work, including the … are being incurred. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105City of Lackawanna – Garbage Collection Fees (2021M-206)
… assess and bill garbage fees in accordance with the City Code (Code). Officials also did not provide adequate … oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mCopiague Fire District – Credit Card Purchases (2019M-98)
… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… run to create the corresponding Accounts Receivable (AR) for the award. This AR amount then populates the drawdown worksheets. The … bills which results in an outstanding Accounts Receivable (AR) for the award. This AR amount then populates the drawdown …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… then results in an outstanding Accounts Receivable Item (AR) for the award. This AR Item amount then populates OSC’s drawdown worksheets. The … projects, these transactions will not create any bills or AR Item amounts and the Contract status is set to PENDING. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIX.12.M Journal Vouchers – IX. Federal Grants
… payments are considered interest neutral. Agencies are required to make every effort to properly allocate state … Agencies are required to make every effort to properly allocate state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… For most federal programs subject to CMIA, interest liabilities will be calculated from the SFS … supplying information needed for such calculations. Guide to Financial Operations REV. 03/19/2012 … For most federal programs subject to CMIA interest liabilities will be calculated from the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationNew Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149II.4 New York State Financial Accounting – II. New York State Financial Accounting
… standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingII.4 Overview – II. New York State Financial Accounting
… are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. Section 22 of the State Finance Law … plan be presented for informational purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Stanford – Financial Management (2021M-130)
… Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes than …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130